"How can I help you?" Perceived Service Orientation of Tax Authorities and Tax Compliance

Katharina Gangl; Stephan Muehlbacher; Manon de Groot; Sjoerd Goslinga; Eva Hofmann; Christoph Kogler; Gerrit Antonides; Erich Kirchler

doi:10.1628/001522113X675683

"How can I help you?" Perceived Service Orientation of Tax Authorities and Tax Compliance

Katharina Gangl^*
, Stephan Muehlbacher
, Manon de Groot
, Sjoerd Goslinga
, Eva Hofmann
, Christoph Kogler
, Gerrit Antonides
, Erich Kirchler

^*Corresponding author for this work

Research output: Contribution to journal › Article › Scientific › peer-review

63 Citations (Scopus)

Abstract

Research on tax behavior has recognized the necessity of changing tax authorities' approach from an enforcement to a service orientation. However, empirical investigations of the effect of perceived service orientation on tax compliance are scarce. The present study draws conclusions from survey data of representative samples of 807 Dutch private taxpayers and 1377 entrepreneurs. Perceived service orientation was found significantly related to tax compliance. Furthermore, the link between perceived service orientation and tax compliance is mediated by perceived trustworthiness of authorities. We are confident that taxpayers who perceive a greater service orientation will be more willing to pay their taxes.

Original language	English
Pages (from-to)	487-510
Number of pages	24
Journal	FinanzArchiv-European Journal of Public Finance
Volume	69
Issue number	4
DOIs	https://doi.org/10.1628/001522113X675683
Publication status	Published - Dec 2013
Externally published	Yes

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

SDG 17 Partnerships for the Goals

Keywords

service orientation
good governance
tax administration
trust tax compliance
SLIPPERY SLOPE FRAMEWORK
TRUST
EVASION
JUSTICE
COOPERATION
MORALE
SATISFACTION
GOVERNANCE
INDICATORS
BEHAVIOR

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10.1628/001522113X675683

Cite this

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title = "{"}How can I help you?{"} Perceived Service Orientation of Tax Authorities and Tax Compliance",

abstract = "Research on tax behavior has recognized the necessity of changing tax authorities' approach from an enforcement to a service orientation. However, empirical investigations of the effect of perceived service orientation on tax compliance are scarce. The present study draws conclusions from survey data of representative samples of 807 Dutch private taxpayers and 1377 entrepreneurs. Perceived service orientation was found significantly related to tax compliance. Furthermore, the link between perceived service orientation and tax compliance is mediated by perceived trustworthiness of authorities. We are confident that taxpayers who perceive a greater service orientation will be more willing to pay their taxes.",

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author = "Katharina Gangl and Stephan Muehlbacher and \{de Groot\}, Manon and Sjoerd Goslinga and Eva Hofmann and Christoph Kogler and Gerrit Antonides and Erich Kirchler",

year = "2013",

month = dec,

doi = "10.1628/001522113X675683",

language = "English",

volume = "69",

pages = "487--510",

journal = "FinanzArchiv-European Journal of Public Finance",

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TY - JOUR

T1 - "How can I help you?" Perceived Service Orientation of Tax Authorities and Tax Compliance

AU - Gangl, Katharina

AU - Muehlbacher, Stephan

AU - de Groot, Manon

AU - Goslinga, Sjoerd

AU - Hofmann, Eva

AU - Kogler, Christoph

AU - Antonides, Gerrit

AU - Kirchler, Erich

PY - 2013/12

Y1 - 2013/12

N2 - Research on tax behavior has recognized the necessity of changing tax authorities' approach from an enforcement to a service orientation. However, empirical investigations of the effect of perceived service orientation on tax compliance are scarce. The present study draws conclusions from survey data of representative samples of 807 Dutch private taxpayers and 1377 entrepreneurs. Perceived service orientation was found significantly related to tax compliance. Furthermore, the link between perceived service orientation and tax compliance is mediated by perceived trustworthiness of authorities. We are confident that taxpayers who perceive a greater service orientation will be more willing to pay their taxes.

AB - Research on tax behavior has recognized the necessity of changing tax authorities' approach from an enforcement to a service orientation. However, empirical investigations of the effect of perceived service orientation on tax compliance are scarce. The present study draws conclusions from survey data of representative samples of 807 Dutch private taxpayers and 1377 entrepreneurs. Perceived service orientation was found significantly related to tax compliance. Furthermore, the link between perceived service orientation and tax compliance is mediated by perceived trustworthiness of authorities. We are confident that taxpayers who perceive a greater service orientation will be more willing to pay their taxes.

KW - service orientation

KW - good governance

KW - tax administration

KW - trust tax compliance

KW - SLIPPERY SLOPE FRAMEWORK

KW - TRUST

KW - EVASION

KW - JUSTICE

KW - COOPERATION

KW - MORALE

KW - SATISFACTION

KW - GOVERNANCE

KW - INDICATORS

KW - BEHAVIOR

U2 - 10.1628/001522113X675683

DO - 10.1628/001522113X675683

M3 - Article

SN - 0015-2218

VL - 69

SP - 487

EP - 510

JO - FinanzArchiv-European Journal of Public Finance

JF - FinanzArchiv-European Journal of Public Finance

IS - 4

ER -

"How can I help you?" Perceived Service Orientation of Tax Authorities and Tax Compliance

Abstract

UN SDGs

Keywords

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